Explanatory notes for SRO 193(I)/2008 dated 03.02.2008
The Notification has been issued to exempt the import and supply of agricultural tractor below 35 HP from sales tax. It is the policy of the Government of Pakistan to exempt all agricultural tractors from sales tax. However, tractors below 35 HP classifiable under HS code 8701.9090 were not included in the Sixth Schedule of Sales Tax Act, 1990 inadvertently. This notification has been issued to rectify the legal position that the agricultural tractors below 35 HP imported into Pakistan and their supply is also exempt from sales tax.